{"id":6766,"date":"2025-09-09T11:36:29","date_gmt":"2025-09-09T04:36:29","guid":{"rendered":"https:\/\/vinatpt.com\/cac-buoc-thuc-hien-quy-trinh-ke-toan-cho-doanh-nghiep-fdi-tai-viet-nam\/"},"modified":"2026-04-14T14:04:11","modified_gmt":"2026-04-14T07:04:11","slug":"cac-buoc-thuc-hien-quy-trinh-ke-toan-cho-doanh-nghiep-fdi-tai-viet-nam","status":"publish","type":"post","link":"https:\/\/vinatpt.com\/vi\/cac-buoc-thuc-hien-quy-trinh-ke-toan-cho-doanh-nghiep-fdi-tai-viet-nam\/","title":{"rendered":"C\u00e1c B\u01b0\u1edbc Th\u1ef1c Hi\u1ec7n Quy Tr\u00ecnh K\u1ebf To\u00e1n Cho Doanh Nghi\u1ec7p FDI T\u1ea1i Vi\u1ec7t Nam"},"content":{"rendered":"

\"Quy<\/h2>\n

1\/ Nh\u1eefng Th\u00e1ch Th\u1ee9c Trong Th\u1ee7 T\u1ee5c K\u1ebf To\u00e1n C\u1ee7a Doanh Nghi\u1ec7p FDI T\u1ea1i Vi\u1ec7t Nam<\/strong><\/h2>\n

\u0110\u1ea7u t\u01b0 tr\u1ef1c ti\u1ebfp n\u01b0\u1edbc ngo\u00e0i (FDI) \u0111\u00e3 tr\u1edf th\u00e0nh n\u1ec1n t\u1ea3ng cho s\u1ef1 t\u0103ng tr\u01b0\u1edfng kinh t\u1ebf c\u1ee7a Vi\u1ec7t Nam, thu h\u00fat c\u1ea3 c\u00e1c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia l\u1eabn c\u00e1c doanh nghi\u1ec7p nh\u1ecf. Tuy nhi\u00ean, h\u00e0nh tr\u00ecnh v\u1eadn h\u00e0nh c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb FDI kh\u00f4ng ph\u1ea3i kh\u00f4ng c\u00f3 nh\u1eefng tr\u1edf ng\u1ea1i. M\u1ed9t trong nh\u1eefng v\u1ea5n \u0111\u1ec1 c\u1ea5p b\u00e1ch nh\u1ea5t l\u00e0 vi\u1ec7c tu\u00e2n th\u1ee7 c\u00e1c th\u1ee7 t\u1ee5c k\u1ebf to\u00e1n\u00a0v\u1ed1n<\/span>\u00a0<\/span>ph\u1ee9c<\/span>\u00a0<\/span>t\u1ea1p<\/span>\u00a0<\/span>v\u00e0<\/span>\u00a0<\/span>\u0111\u01b0\u1ee3c<\/span>\u00a0<\/span>ki\u1ec3m<\/span>\u00a0<\/span>so\u00e1t<\/span>\u00a0<\/span>ch\u1eb7t<\/span>\u00a0<\/span>ch\u1ebd<\/span>.<\/span><\/span><\/p>\n

Kh\u00f4ng gi\u1ed1ng nh\u01b0 m\u1ed9t s\u1ed1 khu v\u1ef1c t\u00e0i ph\u00e1n n\u01a1i h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n linh ho\u1ea1t h\u01a1n, k\u1ebf to\u00e1n Vi\u1ec7t Nam tu\u00e2n theo c\u00e1c quy t\u1eafc nghi\u00eam ng\u1eb7t do B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh. C\u00e1c c\u00f4ng ty FDI th\u01b0\u1eddng g\u1eb7p r\u00e0o c\u1ea3n trong vi\u1ec7c hi\u1ec3u c\u00e1c th\u1ee7 t\u1ee5c n\u00e0y v\u00ec khu\u00f4n kh\u1ed5 ph\u00e1p l\u00fd b\u1eaft ngu\u1ed3n t\u1eeb lu\u1eadt \u0111\u1ecba ph\u01b0\u01a1ng, \u0111\u01b0\u1ee3c vi\u1ebft b\u1eb1ng ti\u1ebfng Vi\u1ec7t v\u00e0 th\u01b0\u1eddng xuy\u00ean \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i. R\u00e0o c\u1ea3n ng\u00f4n ng\u1eef l\u00e0 m\u1ed9t v\u1ea5n \u0111\u1ec1 \u0111\u00e1ng k\u1ec3, v\u00ec t\u1ea5t c\u1ea3 c\u00e1c ch\u1ee9ng t\u1eeb v\u00e0 b\u00e1o c\u00e1o k\u1ebf to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp b\u1eb1ng ti\u1ebfng Vi\u1ec7t. Y\u00eau c\u1ea7u n\u00e0y th\u01b0\u1eddng d\u1eabn \u0111\u1ebfn c\u00e1c chi ph\u00ed h\u00e0nh ch\u00ednh ph\u00e1t sinh v\u00e0 s\u1ef1 ph\u1ee5 thu\u1ed9c v\u00e0o c\u00e1c d\u1ecbch v\u1ee5 d\u1ecbch thu\u1eadt ho\u1eb7c t\u01b0 v\u1ea5n chuy\u00ean nghi\u1ec7p. <\/span><\/p>\n

M\u1ed9t th\u00e1ch th\u1ee9c ph\u1ed5 bi\u1ebfn kh\u00e1c l\u00e0 m\u00f4i tr\u01b0\u1eddng ph\u00e1p l\u00fd thay \u0111\u1ed5i nhanh ch\u00f3ng. C\u00e1c quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf, y\u00eau c\u1ea7u b\u00e1o c\u00e1o v\u00e0 ngh\u0129a v\u1ee5 tu\u00e2n th\u1ee7 \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt th\u01b0\u1eddng xuy\u00ean, \u0111\u00f4i khi l\u00e0 h\u00e0ng n\u0103m. N\u1ebfu kh\u00f4ng c\u00f3 m\u1ed9t h\u01b0\u1edbng d\u1eabn k\u1ebf to\u00e1n \u0111\u00e1ng tin c\u1eady, c\u00e1c c\u00f4ng ty FDI c\u00f3 th\u1ec3 g\u1eb7p kh\u00f3 kh\u0103n trong vi\u1ec7c c\u1eadp nh\u1eadt th\u00f4ng tin, d\u1eabn \u0111\u1ebfn sai s\u00f3t v\u00e0 r\u1ee7i ro tu\u00e2n th\u1ee7. H\u01a1n n\u1eefa, s\u1ef1 kh\u00e1c bi\u1ec7t v\u1ec1 v\u0103n h\u00f3a v\u00e0 th\u1ef1c h\u00e0nh kinh doanh c\u00f3 th\u1ec3 g\u00e2y ra nh\u1eefng hi\u1ec3u l\u1ea7m trong giao ti\u1ebfp t\u00e0i ch\u00ednh gi\u1eefa \u0111\u1ed1i t\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng v\u00e0 tr\u1ee5 s\u1edf ch\u00ednh \u1edf n\u01b0\u1edbc ngo\u00e0i. <\/span><\/p>\n

Nh\u1eadn H\u1ed7 Tr\u1ee3 T\u01b0 V\u1ea5n<\/a><\/span><\/p>\n

2\/ C\u00e1c Th\u1ee7 T\u1ee5c K\u1ebf To\u00e1n \u0110\u1ed1i V\u1edbi Ho\u1ea1t \u0110\u1ed9ng \u0110\u1ea7u T\u01b0 Tr\u1ef1c Ti\u1ebfp N\u01b0\u1edbc Ngo\u00e0i<\/strong><\/h2>\n

Khi th\u1ea3o lu\u1eadn v\u1ec1 c\u00e1c th\u1ee7 t\u1ee5c k\u1ebf to\u00e1n t\u1ea1i Vi\u1ec7t Nam, \u0111i\u1ec1u c\u1ea7n thi\u1ebft l\u00e0 ph\u1ea3i hi\u1ec3u r\u1eb1ng ch\u00fang v\u01b0\u1ee3t xa vi\u1ec7c ghi ch\u00e9p s\u1ed5 s\u00e1ch c\u01a1 b\u1ea3n. \u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p FDI, th\u1ee7 t\u1ee5c k\u1ebf to\u00e1n bao g\u1ed3m to\u00e0n b\u1ed9 khung ghi ch\u00e9p, ph\u00e2n lo\u1ea1i, t\u00f3m t\u1eaft v\u00e0 b\u00e1o c\u00e1o c\u00e1c giao d\u1ecbch t\u00e0i ch\u00ednh ph\u00f9 h\u1ee3p v\u1edbi Chu\u1ea9n m\u1ef1c K\u1ebf to\u00e1n Vi\u1ec7t Nam (VAS). <\/span><\/p>\n

\u0110i\u1ec1u n\u00e0y bao g\u1ed3m vi\u1ec7c duy tr\u00ec s\u1ed5 c\u00e1i ch\u00ednh x\u00e1c, l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00e0ng qu\u00fd v\u00e0 h\u00e0ng n\u0103m, v\u00e0 ho\u00e0n th\u00e0nh c\u00e1c ngh\u0129a v\u1ee5 thu\u1ebf nh\u01b0 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (VAT), thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (CIT) v\u00e0 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (PIT) cho nh\u00e2n vi\u00ean. M\u1ed7i nhi\u1ec7m v\u1ee5 n\u00e0y ph\u1ea3i tu\u00e2n theo c\u00e1c quy \u0111\u1ecbnh do B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 T\u1ed5ng c\u1ee5c Thu\u1ebf<\/a> thi\u1ebft l\u1eadp. V\u00ed d\u1ee5, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp b\u1eb1ng \u0111\u1ed3ng Vi\u1ec7t Nam (VND), b\u1ea5t k\u1ec3 c\u00f4ng ty m\u1eb9 b\u00e1o c\u00e1o b\u1eb1ng \u0111\u00f4 la M\u1ef9, euro hay m\u1ed9t ngo\u1ea1i t\u1ec7 kh\u00e1c. <\/span><\/p>\n

Ngo\u00e0i ra, t\u1ea5t c\u1ea3 c\u00e1c b\u00e1o c\u00e1o ph\u1ea3i \u0111\u01b0\u1ee3c n\u1ed9p trong th\u1eddi h\u1ea1n nghi\u00eam ng\u1eb7t. Vi\u1ec7c n\u1ed9p ch\u1eadm ho\u1eb7c b\u00e1o c\u00e1o kh\u00f4ng ch\u00ednh x\u00e1c c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn b\u1ecb x\u1eed ph\u1ea1t ho\u1eb7c th\u1eadm ch\u00ed b\u1ecb \u0111\u00ecnh ch\u1ec9 gi\u1ea5y ph\u00e9p kinh doanh. \u0110\u00e2y l\u00e0 l\u00fd do t\u1ea1i sao c\u00e1c doanh nghi\u1ec7p FDI t\u1ea1i Vi\u1ec7t Nam kh\u00f4ng th\u1ec3 coi k\u1ebf to\u00e1n l\u00e0 m\u1ed9t v\u1ea5n \u0111\u1ec1 ph\u1ee5. Thay v\u00e0o \u0111\u00f3, h\u1ecd ph\u1ea3i ti\u1ebfp c\u1eadn n\u00f3 nh\u01b0 m\u1ed9t ch\u1ee9c n\u0103ng tu\u00e2n th\u1ee7 c\u1ed1t l\u00f5i c\u00f3 t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn th\u00e0nh c\u00f4ng v\u1eadn h\u00e0nh v\u00e0 ni\u1ec1m tin c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0. <\/span><\/p>\n

3\/ Nh\u1eefng Kh\u00e1c Bi\u1ec7t Ch\u00ednh Gi\u1eefa K\u1ebf To\u00e1n Vi\u1ec7t Nam (VAS) V\u00e0 Chu\u1ea9n M\u1ef1c Qu\u1ed1c T\u1ebf (IFRS) <\/strong><\/h2>\n

M\u1ed9t trong nh\u1eefng kh\u00eda c\u1ea1nh kh\u00f3 kh\u0103n nh\u1ea5t \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p FDI l\u00e0 vi\u1ec7c dung h\u00f2a c\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam v\u1edbi c\u00e1c chu\u1ea9n m\u1ef1c qu\u1ed1c t\u1ebf nh\u01b0 B\u00e1o c\u00e1o T\u00e0i ch\u00ednh Qu\u1ed1c t\u1ebf (IFRS). S\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa hai h\u1ec7 th\u1ed1ng kh\u00f4ng ch\u1ec9 \u0111\u01a1n thu\u1ea7n l\u00e0 v\u1ec1 m\u1eb7t k\u1ef9 thu\u1eadt m\u00e0 c\u00f2n th\u01b0\u1eddng \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn c\u00e1ch c\u00e1c c\u00f4ng ty x\u00e2y d\u1ef1ng chi\u1ebfn l\u01b0\u1ee3c ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam.<\/p>\n

V\u00ed d\u1ee5, VAS mang t\u00ednh th\u00fac \u0111\u1ea9y tu\u00e2n th\u1ee7 cao v\u00e0 g\u1eafn li\u1ec1n v\u1edbi c\u00e1c quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf, trong khi IFRS \u01b0u ti\u00ean t\u00ednh minh b\u1ea1ch v\u00e0 kh\u1ea3 n\u0103ng so s\u00e1nh cho c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0. \u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a l\u00e0 theo VAS, c\u00e1c c\u00f4ng ty c\u00f3 th\u1ec3 c\u1ea7n ghi nh\u1eadn chi ph\u00ed v\u00e0 doanh thu theo nh\u1eefng c\u00e1ch kh\u00e1c v\u1edbi k\u1ef3 v\u1ecdng qu\u1ed1c t\u1ebf. H\u01a1n n\u1eefa, y\u00eau c\u1ea7u v\u1ec1 ng\u00f4n ng\u1eef g\u00e2y th\u00eam s\u1ef1 ph\u1ee9c t\u1ea1p, v\u00ec t\u1ea5t c\u1ea3 h\u1ed3 s\u01a1 k\u1ebf to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c duy tr\u00ec b\u1eb1ng ti\u1ebfng Vi\u1ec7t, b\u1ea5t k\u1ec3 h\u1ec7 th\u1ed1ng n\u1ed9i b\u1ed9 c\u1ee7a c\u00f4ng ty l\u00e0 g\u00ec. <\/span><\/p>\n

Ti\u1ec1n t\u1ec7 l\u00e0 m\u1ed9t s\u1ef1 kh\u00e1c bi\u1ec7t \u0111\u00e1ng k\u1ec3 kh\u00e1c. Trong khi c\u00e1c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia th\u01b0\u1eddng ho\u1ea1t \u0111\u1ed9ng b\u1eb1ng USD ho\u1eb7c EUR, c\u00e1c quy \u0111\u1ecbnh c\u1ee7a Vi\u1ec7t Nam y\u00eau c\u1ea7u b\u00e1o c\u00e1o t\u00e0i ch\u00ednh b\u1eb1ng VND. \u0110i\u1ec1u n\u00e0y \u0111\u00f2i h\u1ecfi ph\u1ea3i chuy\u1ec3n \u0111\u1ed5i ngo\u1ea1i t\u1ec7 th\u01b0\u1eddng xuy\u00ean, c\u00f3 th\u1ec3 t\u1ea1o ra s\u1ef1 ch\u00eanh l\u1ec7ch gi\u1eefa b\u00e1o c\u00e1o \u0111\u1ecba ph\u01b0\u01a1ng v\u00e0 b\u00e1o c\u00e1o to\u00e0n c\u1ea7u. <\/span><\/p>\n

Nh\u1eefng kh\u00e1c bi\u1ec7t n\u00e0y kh\u00f4ng ph\u1ea3i l\u00e0 kh\u00f4ng th\u1ec3 v\u01b0\u1ee3t qua nh\u01b0ng \u0111\u00f2i h\u1ecfi k\u1ebf ho\u1ea1ch c\u1ea9n th\u1eadn v\u00e0 h\u1ed7 tr\u1ee3 chuy\u00ean nghi\u1ec7p. C\u00e1c c\u00f4ng ty th\u01b0\u1eddng d\u1ef1a v\u00e0o c\u00e1c d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n nh\u01b0 D\u1ecbch v\u1ee5 K\u1ebf to\u00e1n Vina TPT<\/a> \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o vi\u1ec7c \u0111\u1ed1i chi\u1ebfu th\u00f4ng su\u1ed1t gi\u1eefa VAS v\u00e0 IFRS. \u0110i\u1ec1u n\u00e0y cho ph\u00e9p h\u1ecd l\u00e0m h\u00e0i l\u00f2ng c\u1ea3 ch\u00ednh quy\u1ec1n \u0111\u1ecba ph\u01b0\u01a1ng v\u00e0 c\u00e1c b\u00ean li\u00ean quan qu\u1ed1c t\u1ebf. <\/span><\/p>\n

Nh\u1eadn h\u1ed7 tr\u1ee3 t\u1eeb chuy\u00ean gia k\u1ebf to\u00e1n<\/a><\/span><\/p>\n

4\/ R\u1ee7i Ro Khi Kh\u00f4ng Tu\u00e2n Th\u1ee7 C\u00e1c Quy \u0110\u1ecbnh K\u1ebf To\u00e1n Vi\u1ec7t Nam <\/strong><\/h2>\n

H\u1eadu qu\u1ea3 c\u1ee7a vi\u1ec7c kh\u00f4ng tu\u00e2n th\u1ee7 c\u00e1c th\u1ee7 t\u1ee5c k\u1ebf to\u00e1n t\u1ea1i Vi\u1ec7t Nam c\u00f3 th\u1ec3 r\u1ea5t nghi\u00eam tr\u1ecdng. C\u00e1c h\u00ecnh ph\u1ea1t t\u00e0i ch\u00ednh l\u00e0 r\u1ee7i ro t\u1ee9c th\u1eddi nh\u1ea5t, v\u00ec c\u01a1 quan thu\u1ebf s\u1ebd \u00e1p d\u1ee5ng c\u00e1c kho\u1ea3n ph\u1ea1t cho vi\u1ec7c n\u1ed9p ch\u1eadm, thi\u1ebfu ch\u1ee9ng t\u1eeb ho\u1eb7c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh sai l\u1ec7ch. Tuy nhi\u00ean, r\u1ee7i ro c\u00f2n v\u01b0\u1ee3t ra ngo\u00e0i t\u1ed5n th\u1ea5t ti\u1ec1n b\u1ea1c. <\/span><\/p>\n

Vi\u1ec7c kh\u00f4ng tu\u00e2n th\u1ee7 c\u00f3 th\u1ec3 l\u00e0m t\u1ed5n h\u1ea1i \u0111\u1ebfn danh ti\u1ebfng c\u1ee7a c\u00f4ng ty, l\u00e0m x\u00f3i m\u00f2n l\u00f2ng tin v\u1edbi c\u00e1c \u0111\u1ed1i t\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng, c\u01a1 quan qu\u1ea3n l\u00fd v\u00e0 th\u1eadm ch\u00ed c\u1ea3 c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i. \u0110\u1ed1i v\u1edbi c\u00e1c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia, t\u1ed5n h\u1ea1i danh ti\u1ebfng t\u1ea1i m\u1ed9t khu v\u1ef1c c\u00f3 th\u1ec3 nhanh ch\u00f3ng lan r\u1ed9ng ra c\u00e1c th\u1ecb tr\u01b0\u1eddng to\u00e0n c\u1ea7u. H\u01a1n n\u1eefa, c\u00e1c vi ph\u1ea1m k\u00e9o d\u00e0i c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn vi\u1ec7c b\u1ecb thanh tra nghi\u00eam ng\u1eb7t h\u01a1n, ch\u1ecbu c\u00e1c l\u1ec7nh tr\u1eebng ph\u1ea1t ho\u1eb7c th\u1eadm ch\u00ed b\u1ecb \u0111\u00ecnh ch\u1ec9 gi\u1ea5y ph\u00e9p. <\/span><\/p>\n

Ngo\u00e0i ra c\u00f2n c\u00f3 r\u1ee7i ro v\u1ec1 ch\u1eadm tr\u1ec5 v\u1eadn h\u00e0nh. V\u00ed d\u1ee5, c\u00e1c c\u00f4ng ty kh\u00f4ng tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh k\u1ebf to\u00e1n c\u00f3 th\u1ec3 g\u1eb7p kh\u00f3 kh\u0103n khi xin ho\u00e0n thu\u1ebf, \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 ho\u1eb7c gi\u1ea5y ph\u00e9p m\u1edf r\u1ed9ng. \u0110i\u1ec1u n\u00e0y t\u1ea1o ra nh\u1eefng n\u00fat th\u1eaft kh\u00f4ng c\u1ea7n thi\u1ebft trong chi\u1ebfn l\u01b0\u1ee3c t\u0103ng tr\u01b0\u1edfng. Theo B\u1ed9 T\u00e0i ch\u00ednh Vi\u1ec7t Nam, vi\u1ec7c duy tr\u00ec tu\u00e2n th\u1ee7 c\u00e1c chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 \u0111i\u1ec1u ki\u1ec7n ti\u00ean quy\u1ebft \u0111\u1ec3 x\u00e2y d\u1ef1ng uy t\u00edn t\u1ea1i th\u1ecb tr\u01b0\u1eddng \u0111\u1ecba ph\u01b0\u01a1ng. <\/span><\/p>\n

\"IFRS\"<\/p>\n

5\/ H\u01b0\u1edbng D\u1eabn K\u1ebf To\u00e1n Gi\u00fap \u00cdch Cho C\u00e1c C\u00f4ng Ty FDI T\u1ea1i Vi\u1ec7t Nam Nh\u01b0 Th\u1ebf N\u00e0o <\/strong><\/h2>\n

M\u1ed9t h\u01b0\u1edbng d\u1eabn k\u1ebf to\u00e1n hi\u1ec7u qu\u1ea3 \u0111\u00f3ng vai tr\u00f2 nh\u01b0 m\u1ed9t l\u1ed9 tr\u00ecnh cho c\u00e1c doanh nghi\u1ec7p FDI t\u1ea1i Vi\u1ec7t Nam. Thay v\u00ec \u0111\u1ed1i ph\u00f3 v\u1edbi c\u00e1c v\u1ea5n \u0111\u1ec1 tu\u00e2n th\u1ee7 sau khi ch\u00fang ph\u00e1t sinh, c\u00e1c c\u00f4ng ty c\u00f3 th\u1ec3 ch\u1ee7 \u0111\u1ed9ng qu\u1ea3n l\u00fd ngh\u0129a v\u1ee5 c\u1ee7a m\u00ecnh th\u00f4ng qua c\u00e1c ch\u1ec9 d\u1eabn c\u00f3 c\u1ea5u tr\u00fac. M\u1ed9t h\u01b0\u1edbng d\u1eabn to\u00e0n di\u1ec7n s\u1ebd gi\u1ea3i th\u00edch chi ti\u1ebft c\u00e1ch duy tr\u00ec s\u1ed5 c\u00e1i, l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 \u0111i\u1ec1u ch\u1ec9nh b\u00e1o c\u00e1o ph\u00f9 h\u1ee3p v\u1edbi c\u1ea3 VAS v\u00e0 c\u00e1c chu\u1ea9n m\u1ef1c qu\u1ed1c t\u1ebf. <\/span><\/p>\n

L\u1ee3i \u00edch c\u1ee7a vi\u1ec7c s\u1eed d\u1ee5ng h\u01b0\u1edbng d\u1eabn k\u1ebf to\u00e1n l\u00e0 r\u1ea5t l\u1edbn. N\u00f3 l\u00e0m gi\u1ea3m kh\u1ea3 n\u0103ng sai s\u00f3t trong h\u1ed3 s\u01a1 thu\u1ebf, \u0111\u1ea3m b\u1ea3o n\u1ed9p b\u00e1o c\u00e1o \u0111\u00fang h\u1ea1n v\u00e0 cung c\u1ea5p s\u1ef1 r\u00f5 r\u00e0ng v\u1ec1 s\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa c\u00e1c chu\u1ea9n m\u1ef1c \u0111\u1ecba ph\u01b0\u01a1ng v\u00e0 qu\u1ed1c t\u1ebf. \u0110\u1ed1i v\u1edbi nh\u1eefng doanh nghi\u1ec7p m\u1edbi gia nh\u1eadp th\u1ecb tr\u01b0\u1eddng Vi\u1ec7t Nam, m\u1ed9t h\u01b0\u1edbng d\u1eabn k\u1ebf to\u00e1n c\u00f3 th\u1ec3 r\u00fat ng\u1eafn qu\u00e1 tr\u00ecnh h\u1ecdc h\u1ecfi v\u00e0 ng\u0103n ng\u1eeba nh\u1eefng sai l\u1ea7m t\u1ed1n k\u00e9m. <\/span><\/p>\n

B\u00ean c\u1ea1nh vi\u1ec7c tu\u00e2n th\u1ee7, c\u00e1c h\u01b0\u1edbng d\u1eabn n\u00e0y c\u00f2n gi\u00fap c\u00e1c c\u00f4ng ty thi\u1ebft k\u1ebf c\u00e1c quy tr\u00ecnh n\u1ed9i b\u1ed9 nh\u1eb1m t\u1ed1i \u01b0u h\u00f3a hi\u1ec7u qu\u1ea3. Ch\u1eb3ng h\u1ea1n, vi\u1ec7c bi\u1ebft c\u00e1ch c\u1ea5u tr\u00fac h\u1ec7 th\u1ed1ng b\u1ea3ng l\u01b0\u01a1ng theo lu\u1eadt thu\u1ebf Vi\u1ec7t Nam c\u00f3 th\u1ec3 ti\u1ebft ki\u1ec7m c\u1ea3 th\u1eddi gian v\u00e0 ngu\u1ed3n l\u1ef1c. Ti\u1ebfp c\u1eadn th\u00f4ng tin \u0111\u00e1ng tin c\u1eady t\u1eeb c\u00e1c ngu\u1ed3n uy t\u00edn nh\u01b0 Google Scholar c\u00e0ng c\u1ee7ng c\u1ed1 th\u00eam vi\u1ec7c ra quy\u1ebft \u0111\u1ecbnh v\u00e0 \u0111\u1ea3m b\u1ea3o r\u1eb1ng c\u00e1c c\u00f4ng ty d\u1ef1a tr\u00ean ki\u1ebfn th\u1ee9c ch\u00ednh x\u00e1c, c\u1eadp nh\u1eadt. <\/span><\/p>\n

6\/ D\u1ecbch V\u1ee5 K\u1ebf To\u00e1n Vina TPT \u2013 Gi\u1ea3i Ph\u00e1p Chuy\u00ean Nghi\u1ec7p Cho Doanh Nghi\u1ec7p FDI <\/strong><\/h2>\n

T\u1ea1i D\u1ecbch v\u1ee5 K\u1ebf to\u00e1n Vina TPT,<\/strong> ch\u00fang t\u00f4i nh\u1eadn th\u1ee9c \u0111\u01b0\u1ee3c nh\u1eefng kh\u00f3 kh\u0103n m\u00e0 c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i g\u1eb7p ph\u1ea3i khi \u0111\u1ed1i m\u1eb7t v\u1edbi c\u00e1c quy \u0111\u1ecbnh k\u1ebf to\u00e1n Vi\u1ec7t Nam. S\u1ee9 m\u1ec7nh c\u1ee7a ch\u00fang t\u00f4i l\u00e0 cung c\u1ea5p c\u00e1c gi\u1ea3i ph\u00e1p chuy\u00ean nghi\u1ec7p, \u0111\u00e1ng tin c\u1eady v\u00e0 t\u00f9y ch\u1ec9nh \u0111\u1ec3 gi\u00fap c\u00e1c doanh nghi\u1ec7p FDI ph\u00e1t tri\u1ec3n th\u1ecbnh v\u01b0\u1ee3ng t\u1ea1i Vi\u1ec7t Nam. <\/span><\/p>\n

Ch\u00fang t\u00f4i cung c\u1ea5p c\u00e1c d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n to\u00e0n di\u1ec7n \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf ri\u00eang cho nhu c\u1ea7u c\u1ee7a c\u00e1c c\u00f4ng ty n\u01b0\u1edbc ngo\u00e0i, \u0111\u1ea3m b\u1ea3o t\u1ea5t c\u1ea3 c\u00e1c giao d\u1ecbch \u0111\u1ec1u tu\u00e2n th\u1ee7 VAS. H\u1ed7 tr\u1ee3 tu\u00e2n th\u1ee7 thu\u1ebf c\u1ee7a ch\u00fang t\u00f4i gi\u00fap gi\u1ea3m thi\u1ec3u r\u1ee7i ro b\u1ecb x\u1eed ph\u1ea1t v\u00e0 thanh tra, mang l\u1ea1i s\u1ef1 an t\u00e2m cho doanh nghi\u1ec7p. Ch\u00fang t\u00f4i c\u0169ng cung c\u1ea5p d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n v\u1ec1 \u0111\u1ed1i chi\u1ebfu IFRS-VAS, gi\u00fap c\u00e1c c\u00f4ng ty cung c\u1ea5p c\u00e1c b\u00e1o c\u00e1o nh\u1ea5t qu\u00e1n v\u00e0 minh b\u1ea1ch cho c\u1ea3 ch\u00ednh quy\u1ec1n \u0111\u1ecba ph\u01b0\u01a1ng v\u00e0 tr\u1ee5 s\u1edf ch\u00ednh qu\u1ed1c t\u1ebf. <\/span><\/p>\n

\u0110i\u1ec1u t\u1ea1o n\u00ean s\u1ef1 kh\u00e1c bi\u1ec7t cho D\u1ecbch v\u1ee5 K\u1ebf to\u00e1n Vina TPT ch\u00ednh l\u00e0 cam k\u1ebft v\u1ec1 s\u1ef1 r\u00f5 r\u00e0ng. Ch\u00fang t\u00f4i x\u00e2y d\u1ef1ng c\u00e1c h\u01b0\u1edbng d\u1eabn k\u1ebf to\u00e1n t\u00f9y ch\u1ec9nh cho t\u1eebng kh\u00e1ch h\u00e0ng, \u0111\u01a1n gi\u1ea3n h\u00f3a c\u00e1c quy \u0111\u1ecbnh ph\u1ee9c t\u1ea1p th\u00e0nh c\u00e1c b\u01b0\u1edbc th\u1ef1c h\u00e0nh d\u1ec5 th\u1ef1c hi\u1ec7n. \u0110i\u1ec1u n\u00e0y gi\u00fap c\u00e1c doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i t\u1eadp trung v\u00e0o \u0111i\u1ec1u quan tr\u1ecdng nh\u1ea5t: ph\u00e1t tri\u1ec3n kinh doanh t\u1ea1i m\u1ed9t trong nh\u1eefng n\u1ec1n kinh t\u1ebf n\u0103ng \u0111\u1ed9ng nh\u1ea5t ch\u00e2u \u00c1. <\/span><\/p>\n

N\u1ebfu doanh nghi\u1ec7p c\u1ee7a b\u1ea1n \u0111ang t\u00ecm ki\u1ebfm m\u1ed9t \u0111\u1ed1i t\u00e1c tin c\u1eady \u0111\u1ec3 \u0111i\u1ec1u h\u01b0\u1edbng c\u00e1c th\u1ee7 t\u1ee5c k\u1ebf to\u00e1n t\u1ea1i Vi\u1ec7t Nam, Vina TPT lu\u00f4n s\u1eb5n s\u00e0ng h\u1ed7 tr\u1ee3. H\u00e3y truy c\u1eadp trang d\u1ecbch v\u1ee5 ch\u00ednh th\u1ee9c c\u1ee7a ch\u00fang t\u00f4i \u0111\u1ec3 bi\u1ebft th\u00eam chi ti\u1ebft ho\u1eb7c li\u00ean h\u1ec7 tr\u1ef1c ti\u1ebfp v\u1edbi ch\u00fang t\u00f4i \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n. <\/span><\/p>\n

H\u00e3y \u0111\u1ec3 D\u1ecbch v\u1ee5 K\u1ebf to\u00e1n Vina TPT tr\u1edf th\u00e0nh \u0111\u1ed1i t\u00e1c tin c\u1eady c\u1ee7a b\u1ea1n t\u1ea1i Vi\u1ec7t Nam. H\u00e3y li\u00ean h\u1ec7 ngay h\u00f4m nay \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o s\u1ef1 tu\u00e2n th\u1ee7 v\u00e0 th\u00fac \u0111\u1ea9y th\u00e0nh c\u00f4ng cho doanh nghi\u1ec7p c\u1ee7a b\u1ea1n. <\/strong><\/a><\/p>\n

\n\t\t\u0110\u1eb7t l\u1ecbch t\u01b0 v\u1ea5n mi\u1ec5n ph\u00ed<\/span>\n\t<\/a>\n\n

\"k\u1ebf<\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

1\/ Nh\u1eefng Th\u00e1ch Th\u1ee9c Trong Th\u1ee7 T\u1ee5c K\u1ebf To\u00e1n C\u1ee7a Doanh Nghi\u1ec7p FDI T\u1ea1i Vi\u1ec7t Nam \u0110\u1ea7u t\u01b0 tr\u1ef1c ti\u1ebfp n\u01b0\u1edbc ngo\u00e0i (FDI) \u0111\u00e3 tr\u1edf th\u00e0nh n\u1ec1n t\u1ea3ng cho s\u1ef1 t\u0103ng tr\u01b0\u1edfng kinh t\u1ebf c\u1ee7a Vi\u1ec7t Nam, thu h\u00fat c\u1ea3 c\u00e1c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia l\u1eabn c\u00e1c doanh nghi\u1ec7p nh\u1ecf. Tuy nhi\u00ean, h\u00e0nh tr\u00ecnh…<\/p>\n","protected":false},"author":4,"featured_media":6765,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[740,796,724],"tags":[764,831,776,967,732],"class_list":["post-6766","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accounting-tax","category-accounting-news","category-tin-tuc-moi-nhat","tag-accounting","tag-accounting-service","tag-tax-service","tag-thue","tag-vina-tpt-accounting-service"],"_links":{"self":[{"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/posts\/6766","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/comments?post=6766"}],"version-history":[{"count":7,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/posts\/6766\/revisions"}],"predecessor-version":[{"id":7298,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/posts\/6766\/revisions\/7298"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/media\/6765"}],"wp:attachment":[{"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/media?parent=6766"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/categories?post=6766"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/tags?post=6766"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}